III. Estate tax Don Fortunato, a widower, died in May, 2011. In his will, he left his estate of P100 million to his four children. He named his…

The question

III. Estate tax Don Fortunato, a widower, died in May, 2011. In his will, he left his estate of P100 million to his four children. He named his compadre, Don Epitacio, to be the administrator of the estate. When the BIR sent a demand letter to Don Epitacio for the payment of the estate tax, he refused to pay claiming that he did not benefit from the estate, he not being an heir. Forthwith, he resigned as administrator. As a result of the resignation, who may be held liable for the payment of the estate tax? (2011 Bar Question)

1. A.Don Epitacio since the tax became due prior to his resignation.
2. B.The eldest child who would be reimbursed by the others.
3. C.All the four children, the tax to be divided equally among them.
4. D.The person designated by the will as the one liable.

This question has not been answered yet.